Diamond Imprest Authorization: CA certificate allowed in place of pending ITR; integrated tax cess exemption removed. Para 4.61 now permits submission of a Chartered Accountant certificate in lieu of a not yet finalised Income Tax Return, provided the ITR is filed by 31 December of the application year; the existing eligibility and import entitlement (up to 5% of the three year average export performance subject to the stated cap) remain. Para 4.63 continues exemptions for Basic Customs Duty, Additional Customs Duty, Education Cess and various anti dumping/countervailing/safeguard duties, but removes exemption for the whole of the Integrated Tax and Compensation Cess.